The Resource Changes in transfer pricing regulation and practice

Changes in transfer pricing regulation and practice

Label
Changes in transfer pricing regulation and practice
Title
Changes in transfer pricing regulation and practice
Creator
Subject
Language
eng
Summary
The author considers changes to Polish transfer pricing rules and critically analyses recent approaches of the tax authorities towards the interpretation of transfer pricing provisions. Both legislative changes and interpretative approaches are partly connected with the base erosion and profit shifting (BEPS) Final Reports released in late 2015 by the OECD, which are aimed at reducing possibilities of tax avoidance
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 3 ; p. 233-237
http://library.link/vocab/creatorName
Lasiński-Sulecki, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • documentation requirements
  • reorganization
  • GAAR
Label
Changes in transfer pricing regulation and practice
Instantiates
Publication
Label
Changes in transfer pricing regulation and practice
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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